School of Accounting and Information Systems

Location: 236 Galloway Business Bldg.,  Phone: (409) 880-8610;  Fax:  (409) 880-8611

Director, School of Accounting & Information Systems and Master of Science in Professional Accounting:  J. Donald Warren, Jr., Ph.D, CPA don.warren@berxwedan.net

Accounting is the underlying foundation of business and provides information to all stakeholders (e.g., management, investors, lenders, and regulators) in their evaluation of the financial performance of corporate, governmental, and non-profit organizations. Accountants are viewed as integral to the global economy and are required to not only have knowledge of accounting principles and practices in preparing and reporting financial information to stakeholders but are required to possess critical thinking, analytical, research and communication skills. Careers in accounting include public accounting, management accounting, and financial management and include professional certifications (e.g., Certified Public Accountants and Certified Management Accountants).

The accounting programs in the School of Accounting & Information Systems are designed to prepare our accounting graduates to be “career ready” and possess the necessary technical and soft skills for success. They address the current national trend in having accounting degrees STEM designated degrees. Knowledge gained in the classroom address the skills required in today’s competitive global economy. Emphasis is placed on addressing accounting theory and concepts, data analytics, and technology as well as critical thinking, research, and communication skills. Real-world experience is gained through internships with corporations and accounting firms. Our graduates have achieved success in their careers as partners in public accounting firms and financial positions in corporations (e.g., Chief Financial Officer) and successful entrepreneurs

Degrees Offered

Bachelor of Science in Accounting - 120 hours

Bachelor of Business Administration – Management Accounting and Analytics – 120 hours
(A STEM Designated Degree)

Master of Science in Professional Accounting - 30 hours
(A STEM Designated Degree)

Minor in Accounting - 18 hours

MBA Concentration in Accounting – 9 hours

Graduate Certificate in Professional Accounting – 15 hours

The Bachelor of Business Administration in Accounting is designed to provide students with the education requirements to become an entry-level accountants in public accounting, industry, nonprofit organizations, and government. The curriculum encompasses the accounting authoritative literature and the preparation of financial statements for issuance to the public. Students in this program often seek to become a CPA and will require them to pursue a graduate degree to meet the educational qualifications to sit for the CPA in Texas. 

Specialization Courses - 30 Hours

ACCT 2301 Intro to Financial Accounting
ACCT 2302 Intro to Managerial Accounting
ACCT 3310 Intermediate Accounting I
ACCT 3320 Intermediate Accounting II
ACCT 3330 Governmental Accounting
ACCT 3340 Cost Accounting
ACCT 3380 Taxation Accounting I
ACCT 3390 Taxation Accounting II
ACCT 4300 Intro to Auditing
ACCT 4340 Advanced Accounting

The Bachelor of Business Administration in Management Accounting and Analytics is fully online and a STEM-designated degree. The curriculum is the same as the Bachelor of Business Administration in Accounting, except the major courses have been modified to introduce courses that will prepare students for the Certified Management Accountant exam (CMA). The accounting track will consist of two introductory courses (financial and managerial accounting) and seven upper-level courses with coursework in cost accounting, auditing, ethics, data analytics, big data, financial statement analysis, financial management and corporate finance

Specialization Courses - 24 Hours

ACCT 2302 Intro to Managerial Accounting
ACCT 3340 Cost
ACCT 3350 Ethics
ACCT 4310 Internal Audit
ACCT 4320 Data Analytics
ACCT 4330 Financial Statement Analysis
FINC 3320 Int. Fin. Mgmt.
MISY 3390 Data Mining

The Master of Science in Professional Accounting (M.S. PA) is the first STEM-designated degree in a graduate program in a Texas public university. It provides students the opportunity to take 30 semester hours in graduate-level courses and obtain a graduate degree. It is a 30-hour program designed to provide students with the necessary technical knowledge, communication skills, and critical thinking abilities for successful careers in accounting and can satisfy all educational requirements adopted by the Texas State Board of Public Accountancy (TSBPA) to sit for the CPA exam in the state of Texas. Lamar University's College of Business is fully accredited by the Association to Advance Collegiate Schools of Business (AACSB).

As currently designed, it is an innovative graduate program composed of both in-class and distance learning classes. While students pursuing a career in public accounting are candidates for the M.S. PA, accounting professionals in the corporate, governmental, or not-for-profit sectors also seek a graduate degree in accounting or to become licensed CPAs and are also candidates for admission into the M.S. PA.

The M.S. PA is designed for students majoring in accounting at Lamar University or other accredited colleges or universities as well as students who did not major in accounting. Students who received an accounting degree from an accredited college or university can complete the program in 30 hours whereas students who obtained a business degree from an accredited university can complete the program in as little as 45 hours.

For students without any previous undergraduate study in business who want to become CPA-exam ready, the Lamar University M.S. PA degree may be completed in as few as 72j credit hours. Typically, students without a business background will take five accounting prerequisite courses including ACCT 2301 (with a “B” or better), the nine business leveling courses and the 10 courses required by the M.S. PA. Students do not need to be admitted into the M.S. PA program to take the accounting prerequisite and business leveling courses.

The 30-hour program can be completed in as little as nine months (Fall-Spring). Admissions to the M.S. PA are summer, fall and spring. The program structure is 15 credit hours in required M.S. PA courses; a minimum of 12 credit hours in quantitative and technology courses designated as STEM courses; and three credit hours in elective M.S. PA of MBA or MIS courses.

M.S. PA Required Courses (15 credit hours/5 courses)  

ACCT 5375 Advanced Accounting Information Systems
ACCT 5330 Advanced Auditing
ACCT 5310 Financial Statement Research
ACCT 5340 Tax Research
BUAL 5340 Business Ethics
 

STEM Courses (12 credit hours/4 courses) 

ACCT 5355 Data Analytics in Accounting
BUAL 5380 Managerial Decision Making
MISY 5370 Data Mining and Predictive Analysis
MISY 5300 Database Management Systems  
MISY 5315 Introduction to Programming for Business Solutions
MISY 5360 Business Intelligence

M.S. PA Accounting or Other Electives (3 credit hours/1 course)

ACCT 5361 Financial Statement Analysis
ACCT 5380 Internship I (Only 3 hours of internship will be allowed)
ACCT 5325 Fraud and Forensic Accounting

MBA/MIS Courses- Any non-accounting MBA course above 5300 level (MBA courses will not grant accounting credit hours towards the CPA exam, but will count toward the 150-credit hour requirement of the Texas State Board of Public Accountancy)

Business Leveling Courses:

BCOM 3350 Business Communications
BUAL 2310 Business Analysis I (or equivalent)
ECON 2301 Principles of Economics I Macro
ECON 2302 Principles of Economics II Micro
ECON 5300 Foundation of Microeconomics
BULW 3310 Business Law
FINC 3310 Principles of Finance (or equivalent)
MKTG 3310 Principles of Marketing (or equivalent)
MGMT 3310 Principles of Organizational Behavior and Management (or equivalent)

TSBPA Education requirements to sit for the CPA exam in the state of Texas:

• four-year degree from an accredited university
• 150 board-approved college credit hours
• 30 hours of ACCT above Principles
• 3-hour board-approved ethics course
• 24 upper-level business hours (Principles of Economics and Statistics are an exception)
• 2 hours of accounting research

Applicants with a degree in accounting

The GRE/GMAT is waived for applicants with a cumulative GPA of 2.5 or higher and a cumulative GPA of 2.5 or higher in all accounting courses.

Automatic admission for applicants with a cumulative GPA of 2.5 or higher and a cumulative GPA of 2.5 or higher in all accounting courses.

Automatic admission for applicants with a cumulative GPA of 2.5 or higher in all accounting courses and a cumulative GPA of 2.5 or higher for their last 60 hours of undergraduate or combined undergraduate/graduate coursework.

Applicants who do not have a degree in accounting and plan to pursue the CPA Exam

The GRE/GMAT is waived for applicants with a cumulative GPA of 2.5 or higher.

Applicants are required to take prerequisite classes in ACCT 2301 Introduction to Financial Accounting; ACCT 3310 Intermediate Accounting I; ACCT 3320 Intermediate Accounting II; ACCT 3380 Taxation I and ACCT 4300 Auditing. Alternatively, the direct equivalent of these courses may be taken through another institution, subject to the approval of the Director, Master of Science in Professional Accounting. Two additional undergraduate accounting courses are recommended:  ACCT 3390 Tax Accounting II and ACCT 4310 Advanced Accounting.

Automatic admission for applicants with a cumulative GPA of 2.5 or higher in their degree and completion of the prerequisite courses listed above with a cumulative GPA of 2.5 or higher.

International Applicants

The cumulative 2.5 or higher GPA admission requirement is also applicable to international applicants when the grades from a foreign institution are converted to U. S. equivalent grades. International applicants should go to the following site for additional admission requirements:

http://047x.berxwedan.net/admissions/how-to-apply/international/international-graduate.html

Other information

For applicants who do not meet the minimum GPA requirements, GRE/GMAT testing options are available remotely.

The formula for determining admission takes into account the applicant’s undergraduate GPA and score on the GRE or GMAT:

(GPA x 200) + GMAT (or GMAT equivalent of GRE) score = 1,000

Business Related Prerequisites

As detailed above, current law requires 150 college credit hours to sit for the Uniform CPA Examination in the state of Texas. To help students meet this requirement, the graduate college provides dual enrollment in the BBA/M.S. PA. This enables a timely completion of an internship that offers greater opportunities for initial employment and career success. In addition to the exceptions to the general requirements for admission referred to above, those seeking a dual degree in accounting may apply and be admitted to the M.S. PA prior to completing a bachelor's degree. Applicants must:

• complete at least 75 hours (must complete 12 hours of upper-level accounting courses including ACCT 3320)
• have a minimum cumulative GPA of 3.0 in all undergraduate accounting courses at the time of admittance and maintain an accounting GPA of 3.0 throughout the undergraduate program
• have a minimum cumulative overall GPA of 3.0 at the time of admittance and throughout the program

The Graduate Certificate in Professional Accounting (GCPA) is a 15-hour non-degree seeking program that provides advanced accounting coursework. The GCPA is primarily designed for candidates who intend to pursue CPA certification and need to obtain additional credits in accounting. It also seeks to serve accounting professionals who seek to update and expand their accounting knowledge and skills through graduate-level coursework

The certificate program requires the completion of five graduate courses (15 credits). Both full-time and part-time students may obtain the certificate. Applications are accepted throughout the year and students are admitted in Fall, Spring, and Summer semesters. The length of the program will vary depending on how many courses the student completes in any given semester.

Required Courses for Certificate
4 courses (No substitutions)

ACCT 5310 Financial Accounting Research and Procedures (3 credits)
ACCT 5330 Advanced Auditing (3 credits)
ACCT 5350 Entity Tax (3 credits)
BULW 5340 Business Ethics (3 credits)

Elective Courses
1 course

Choose one of the following:
ACCT 5325 Fraud and Forensic Accounting (3 credits)
ACCT 5361 Financial Statement Analysis (3 credits)
ACCT 5375 Advanced Accounting Information Systems (3 credits)
ACCT 5380 Internship (3 credits)


Graduate Certificate Admission Requirements

All applications to the GCPA will be reviewed on the basis of the profile material required and submitted for admission consideration. The requirements outlined below represent the minimum criteria that applicants must meet to be considered for admission into the GCPA. Meeting the minimum admission requirements does not guarantee an applicant’s admittance into the program.

The admission requirements for the GCPA are as follows:

• Current Lamar University undergraduate accounting students will be considered for admission provided they have maintained a minimum overall 2.5 GPA and a minimum 2.0 accounting GPA including the following courses: ACCT 2301, ACCT 3310, and ACCT 3320. Students may apply while enrolled in ACCT 3320, but admission decisions will not be made until that course is completed with a minimum grade of C. The GMAT is not required for admission.
• Students who hold a BBA in Accounting from Lamar University will be considered for admission provided they have maintained a minimum overall 2.5 GPA and a minimum 2.0 accounting GPA. The GMAT is not required for admission.
• Students from institutions other than Lamar University must have completed an undergraduate business degree with an accounting major from a domestic (U.S.) accredited university with a 2.5 overall GPA and a 2.5 accounting GPA. The GMAT is not required for admission.
• Admission to the GCPA does not guarantee admission into the M.S. PA program. However, upon successful completion of the GCPA, a student may apply for admission to the M.S. PA program and the certificate courses taken will be applied towards MSA degree requirements.

Certificate Program Completion Requirements

In order to obtain the GCPA, students must meet all of the following requirements:

• Complete all certificate course requirements (15 hours).
• Earn a minimum letter grade of ‘‘C’’ in each certificate course on their first attempt.
• Maintain a minimum cumulative GPA of 3.0 in the five certificate courses.

Students who fail to meet the program completion requirements will not be awarded the certificate

How to Apply?

Applicants who are currently enrolled as accounting majors at Lamar University. Please fill out the application available in the School of Accounting & Information Systems.

Applicants who obtained an undergraduate degree in Business Administration with an accounting major at Lamar University.

Please apply at www.goapplytexas.org 

Students in other business majors (e.g., finance, entrepreneurship, management information systems, or management) also seek a minor in accounting. While a minor in accounting is often sought by business majors, its structure provides majors in other disciplines (e.g., engineering and education) the option to seek a minor in accounting. Accordingly, a minor in accounting provides students in majors other than accounting evidence of additional subject matter expertise in accounting and opens additional career opportunities.

To receive a minor in accounting, students are required to complete six courses (18 hours), including two required courses and four elective courses.

The two required courses (6 hours) are:
ACCT 2301: Introduction to Financial Accounting
ACCT 2302: Introduction to Managerial Accounting

The four elective courses (12 hours) must be taken from the list below:
ACCT 3310: Intermediate Accounting I
ACCT 3320: Intermediate Accounting II
ACCT 3330: Governmental Accounting
ACCT 3340: Cost Accounting
ACCT 3380: Taxation Accounting I
ACCT 4300: Introduction to Auditing
ACCT 4310: Internal Audit
ACCT 4320: Data Analytics in Accounting
ACCT 4330: Financial Statement Analysis and Firm Valuation

Managers with specialized knowledge of accounting are in high demand. Accounting lays the foundation for enlightened decision-making. An MBA accounting concentration teaches future business leaders rather than educates accountants; therefore, this concentration emphasizes how accounting information impacts decision makers and less emphasis on information production. It is designed to provide management with an accounting toolkit and analytical skills, including data analytics, which guides them in making the complicated decisions it will face. This concentration provides an understanding of the role of accounting and financial information (both internal and external) in today’s global economy and addresses corporate governance and ethical management behavior as they are paramount to investors’ confidence in financial results.

An accounting concentration in the MBA program provides students the skills necessary to succeed in positions such as accounting manager, financial analyst, Chief Financial Officer (CFO), business consultant, Controller (Chief Accounting Officer) and Chief Operating Officer (COO), among others. Accounting is one of the most desired concentrations among students interested in pursuing an MBA. The curriculum of the MBA program will remain the same, except three courses (nine credit hours) will be required to satisfy the requirements of the new accounting concentration.

Accounting courses offered in the concentration (choose three):

ACCT 5361   Financial Statement Analysis

ACCT 5355   Data Analytics

ACCT 5365   Internal and External Financial Reporting                            

Location: 236A Galloway Business Bldg., Phone: (409) 880-8627

Director of Graduate Studies: 

The School of Accounting and Information Systems offers a Bachelor of Business Administration (BBA) major in Management Information Systems (MIS) with two tracks (Enterprise Resource Planning and Business Analytics), a minor in MIS, a minor in Business Analytics, and a STEM-certified Master of Science program in MIS. MIS courses are integrated with SAP education through the SAP-University Alliance Program. A minimum GPA of 2.0 is required to enter and remain in the BBA-MIS program. A minimum GPA of 2.5 in MIS courses is required to successfully complete the BBA in MIS. A student can obtain a minor in MIS or Business Analytics by completing 18 credit hours of approved courses listed in the Lamar University catalog.

The discipline of Management Information Systems focuses on socio-technical issues related to managing and delivering technology-based solutions that support organizational processes, decision-making, and products and services. An MIS professional will apply technology to integrate and support business functions such as accounting, finance, marketing, and management. MIS students learn to analyze, design, develop, and maintain information systems to support business activities across the organization. Additionally, with the ERP track, the students learn how to identify key integration points and navigate successful business transactions, and with the Business Analytics track, the students learn how to use data to help businesses make operational and strategic decisions that optimize their competitiveness in the marketplace.  MIS students are taught a variety of software such as Oracle, many different SAP S/4 HANA modules, Tableau, Visible Analyst (CASE tool), SAS, Python, R, Primavera P6, Advanced Excel, etc.

Graduates of the MIS program are highly sought after because of their training in data analysis and problem-solving. They contribute to the performance improvement of the organizations through the planning and implementation of information systems. They are prepared to meet the challenges of a global environment characterized by rapid technological change because they have mastered many professional skills.

The program prepares graduates to communicate effectively both orally and in writing. It requires students to develop interpersonal skills and to apply both qualitative and quantitative techniques to solve business problems in group and team settings.

According to the U.S. Department of Labor projections, jobs in MIS and related areas will grow at a faster rate than in most other areas. Careers awaiting the graduate with a Bachelor of Business Administration (BBA) degree in MIS include Systems Analyst, SAP Consultant, IT Project Manager, Database & Data Warehousing Administrator, SAP Business Analyst, Computer Support Specialist, ERP-Analyst, Technical Support Analyst and Customer Support Specialist.

Degrees Offered
Bachelor of Business Administration in Management Information Systems

Master of Science in Management Information Systems

To receive a minor in MIS, the student must complete four required courses and two elective courses:

Four required courses (12 hours):

MISY 3310: Principles of Management Information Systems (SAP)
MISY 3340: IS Infrastructure
MISY 3370: IS Analysis and Design
MISY 4370: ERP Overview (SAP)

Two elective courses (6 hours) should be taken from the list below:

MISY 3360: Fundamentals of Software Development
MISY 3395: E-Commerce Design and Development (SAP)
(with MKTG 3350 E-Marketing as a course substitution)
MISY4350: Project Management and Practice
(with MGMT 3340 Project Management as a course substitution)
MISY 4380: IS Development
MISY 4340: Business Intelligence and Analytics (SAP)

To receive a Minor in Business Analytics, the students must complete any six of the eight courses listed below:

MISY 3321 – Spreadsheet for Business Analytics
MISY 3341 – Data Visualization
MISY 3350 - Programming for Business Analytics
MISY 3390 – Data Mining
MISY 4340 – Business Intelligence and Analytics
MISY 4380 – IS Development 
ECON 4370 – Economics Analytics
MKTG 4380 – Marketing Analytics

Applicants with a 3.0 GPA in their Bachelor's degree or a 3.0 in the last 60 hours of their Bachelor's degree, as long as the total Bachelor's degree GPA is no lower than 2.5, will be admitted without a GMAT/GRE requirement. (If an applicant has at least 15 post-graduate hours, these hours may be used in tandem with a Bachelor's degree with a GPA of between 2.5 and 2.999 to establish a GPA in the last 60 hours).
Those applicants who do not have a minimum GPA of 3.0 in either the Bachelor's or the last 60 hours but do have a GPA between 2.5 and 2.999 in the last 60 hours will be required to take the GMAT/GRE. New applicants admitted with a GRE/GMAT requirement will be able to take 9 credit hours prior to providing the required GMAT/GRE score.
The GMAT/GRE requirement may also be waived for applicants with 3 or more years of professional experience.
Our formula for determining admission will take into account the undergraduate GPA and the score on the GMAT: (GPA x 200) + GMAT score = 1,000, and on GRE: (GPA x 50) + GRE Verbal + GRE Quantitative =/or greater than 428.
Lamar University undergraduate students will be welcomed to take M.S. in MIS courses provided they have a minimum 2.75 cumulative undergraduate GPA. Undergraduate students may take a maximum of 9 graduate credit hours before their undergraduate degree is conferred

How to Apply:

Please apply at www.goapplytexas.org 

To obtain an M.S. in MIS degree, students must:

Complete the five following REQUIRED courses:

MISY 5340 – ERP Overview
MISY 5350 – ERP E-Commerce
MISY 5360 – Business Intelligence
MIS 5370 – Data Mining and Predictive Analytics
MISY 5380 – ES/CRM

Complete five of the following Elective courses:

MGMT 5370 – Supply Chain Management
MISY 5300 – Database Management Systems
MISY 5310 – IT Project Management
MISY 5315 – Introduction to Programming for Business Solutions
MISY 5320 – Information Assurance and Security
MISY 5325 – Cybersecurity Management
MISY 5330 – Healthcare Information Systems
BUAL 5380 – Managerial Decision Making
BUSI 5380 - Global Enrichment